Millerstown Borough Non-Uniformed Pension Plan – Perry County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of the Millerstown Borough Non-Uniformed Pension Plan was conducted under the authority of Act 205, which mandates audits for municipalities receiving state pension aid. The audit aimed to evaluate corrective actions from previous reports and ensure compliance with laws and regulations during 2024-2025. Testing included verification of state aid deposits, employer and employee contributions, retirement benefits, and actuarial report submissions. The audit confirmed compliance with all significant regulations, with improvements noted in record-keeping. The plan participates in the PMRS, and financial statements from PMRS were not audited. Borough officials are responsible for maintaining compliance and internal controls. Based on the audit, the pension plan was found to be in compliance, and officials cooperated fully. This is an automated summary. Please rely on the contents included in the released audit report.